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SCHEDULE E                                              Schools                                          OMB No. 1545-0047
(Form 990)                 Complete if the organization answered “Yes” on Form 990, Part IV, line 13, or 
                                                Form 990-EZ, Part VI, line 48.                                       2023
Department of the Treasury                 Attach to Form 990 or Form 990-EZ.                                     Open to Public 
Internal Revenue Service            Go to www.irs.gov/Form990 for the latest information.                            Inspection
Name of the organization                                                                          Employer identification number

Part I
                                                                                                                       YES NO
1  Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, 
   bylaws, other governing instrument, or in a resolution of its governing body? . . . . . . . . . . . .             1
2  Does the organization include a statement of its racially nondiscriminatory policy toward students in all its 
   brochures, catalogues, and other written communications with the public dealing with student admissions, 
   programs, and scholarships?  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                            2
3  Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet 
   homepage at all times during its tax year in a manner reasonably expected to be noticed by visitors to the
   homepage, or through newspaper or broadcast media during the period of solicitation for students, or during 
   the registration period if it has no solicitation program, in a way that makes the policy known to all parts of
   the general community it serves? If “Yes,” please describe. If “No,” please explain. If you need more space, 
   use Part II  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              3

4  Does the organization maintain the following?
a  Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . .       4a
b  Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory 
   basis?  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                 4b
c  Copies of all catalogues, brochures, announcements, and other written communications to the public dealing 
   with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . .                        4c
d  Copies of all material used by the organization or on its behalf to solicit contributions?  . . . . . . . .       4d
   If you answered “No” to any of the above, please explain. If you need more space, use Part II.

5  Does the organization discriminate by race in any way with respect to:
a  Students’ rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           5a
b  Admissions policies?  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             5b
c  Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . .                      5c
d  Scholarships or other financial assistance?  . . . . . . . . . . . . . . . . . . . . . . . .                      5d
e  Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             5e
f  Use of facilities?      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         5f
g  Athletic programs?      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           5g
h  Other extracurricular activities?  . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        5h
   If you answered “Yes” to any of the above, please explain. If you need more space, use Part II.

6a Does the organization receive any financial aid or assistance from a governmental agency?  . . . . . .            6a
b  Has the organization’s right to such aid ever been revoked or suspended?      . . . . . . . . . . . .             6b
   If you answered “Yes” on either line 6a or line 6b, explain on Part II.
7  Does the organization certify that it has complied with the applicable requirements of sections 4.01 through
   4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering 
   racial nondiscrimination? If “No,” explain on Part II  . . . . . . . . . . . . . . . . . . . . .                  7
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 50085D         Schedule E (Form 990) 2023

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Schedule E (Form 990) 2023                                              Page 2
Part II Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. 
        Also provide any other additional information. See instructions.

                                                                        Schedule E (Form 990) 2023

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Schedule E (Form 990) 2023 Page 3
General Instructions that it serves. The notice must appear in a section of the newspaper
likely to be read by prospective students and their families and it must
Future developments. For the latest information about developments occupy at least three column inches. It must be captioned in at least
related to Schedule E (Form 990), such as legislation enacted after the 12-point boldface type as a notice of nondiscriminatory policy as to
schedule and its instructions were published, go to students, and its text must be printed in at least 8-point type. The
www.irs.gov/Form990. following notice will be acceptable.
Reminder Notice of Nondiscriminatory Policy as to Students
Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, modified Rev. Proc. 75-50 to
provide a third method for a private school to satisfy the publicity The (name) school admits students of any race, color, national and
requirement in section 4.03. Accordingly, also answer “Yes” to line 3 if ethnic origin to all the rights, privileges, programs, and activities
the organization has publicized its racially nondiscriminatory policy on generally accorded or made available to students at the school. It
its primary publicly accessible Internet homepage at all times during its does not discriminate on the basis of race, color, national and ethnic
tax year in a manner reasonably expected to be noticed by visitors to origin in administration of its educational policies, admissions policies,
the homepage. scholarship and loan programs, and athletic and other school-
administered programs.
Purpose of Schedule
b. The school may use the broadcast media to publicize its racially
Schedule E (Form 990) is used by an organization that files Form 990 or nondiscriminatory policy if this use makes such nondiscriminatory policy
990-EZ to report information on private schools. known to all segments of the general community the school serves. If
this method is chosen, the school must provide documentation that the
Who Must File means by which this policy was communicated to all segments of the
An organization that answered “Yes” on Form 990, Part IV, line 13, or general community was reasonably expected to be effective. In this
Form 990-EZ, Part VI, line 48, must complete and attach Schedule E to case, appropriate documentation would include copies of the tapes or
Form 990 or 990-EZ, as applicable. This means the organization script used and records showing that there was an adequate number of
checked the box on Schedule A (Form 990), Public Charity Status and announcements, that they were made during hours when the
Public Support, Part I, line 2, because it’s a school. announcements were likely to be communicated to all segments of the
general community, that they were of sufficient duration to convey the
If an organization isn’t required to file Form 990 or 990-EZ but message clearly, and that they were broadcast on radio or television
chooses to do so, it must file a complete return and provide all of the stations likely to be listened to by substantial numbers of members of all
information requested, including the required schedules. racial segments of the general community. Announcements must be
For Forms 990 and 990-EZ filers, use Part II if additional space is made during the period of the school’s solicitation for students or, in the
needed for explanations. absence of a solicitation program, during the school’s registration
period.
Specific Instructions c. The school may display a notice of its racially nondiscriminatory
policy on its primary publicly accessible Internet homepage at all times
Part I during its tax year (excluding temporary outages due to website
maintenance or technical problems) in a manner reasonably expected to
Relevant parts of Rev. Proc. 75-50, 1975-2 C.B. 587, are given below. be noticed by visitors to the homepage. The notice used to satisfy the
The revenue procedure gives guidelines and recordkeeping publicity requirement under 1(a), above, is acceptable. A publicly
requirements for determining whether private schools that are accessible homepage is one that does not require a visitor to input
recognized as exempt from tax have racially nondiscriminatory policies information, such as an email address or a username and password, to
toward their students. access the homepage. Factors to be considered in determining whether
Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, modified Rev. Proc. 75-50 a notice is reasonably expected to be noticed by visitors to the
to provide a third method for a private school to satisfy the requirement homepage include the size, color, and graphic treatment of the notice in
in section 4.03. relation to other parts of the homepage, whether the notice is
unavoidable, whether other parts of the homepage distract attention
4.01 Organizational requirements. A school must include a statement from the notice, and whether the notice is visible without a visitor having
in its charter, bylaws, or other governing instrument, or in a resolution of to do anything other than simple scrolling on the homepage. A link on
its governing body, that it has a racially nondiscriminatory policy as to the homepage to another page where the notice appears, or a notice
students and therefore doesn’t discriminate against applicants and that appears in a carousel or only by selecting a dropdown or by hover
students on the basis of race, color, and national or ethnic origin. (mouseover) is not acceptable. If a school does not have its own
4.02 Statement of policy. Every school must include a statement of its website, but it has webpages contained in a website, the school must
racially nondiscriminatory policy as to students in all its brochures and display a notice of its racially nondiscriminatory policy on its primary
catalogues dealing with student admissions, programs, and landing page within the website in a manner that satisfies all other
scholarships. A statement substantially similar to the Notice described requirements of this subsection 1(c) to use this publication method.
in paragraph (a), subsection 1, section 4.03, below, will be acceptable Communication of a racially nondiscriminatory policy as to students
for this purpose. Further, every school must include a reference to its by a school to leaders of racial groups as the sole means of publicity
racially nondiscriminatory policy in other written advertising that it uses generally won’t be considered effective to make the policy known to all
as a means of informing prospective students of its programs. The segments of the community.
following references will be acceptable.
2. The requirements of subsection 1, section 4.03, won’t apply when
The (name) school admits students of any race, color, and national or one of the following paragraphs applies.
ethnic origin.
a. If, for the preceding 3 years, the enrollment of a parochial or other
4.03 Publicity.The school must make its racially nondiscriminatory church-related school consists of students at least 75% of whom are
policy known to all segments of the general community served by the members of the sponsoring religious denomination or unit, the school
school. may make known its racially nondiscriminatory policy in whatever
1. The school must use one of the following three methods to satisfy newspapers or circulars the religious denomination or unit utilizes in the
this requirement. communities from which the students are drawn. These newspapers
a. The school may publish a notice of its racially nondiscriminatory and circulars may be those distributed by a particular religious
policy in a newspaper of general circulation that serves all racial denomination or unit or by an association that represents a number of
segments of the community. This publication must be repeated at least religious organizations of the same denomination. If, however, the
once annually during the period of the school’s solicitation for students school advertises in newspapers of general circulation in the community
or, in the absence of a solicitation program, during the school’s or communities from which its students are drawn and paragraphs (b)
registration period. Where more than one community is served by a and (c) of this subsection aren’t applicable to it, then it must comply
school, the school may publish its notice in those newspapers that are with paragraph (a), subsection 1, section 4.03.
reasonably likely to be read by all racial segments of the communities

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Schedule E (Form 990) 2023 Page 4
b. If a school customarily draws a substantial percentage of its 4.06 Certification. An individual authorized to take official action on
students nationwide, worldwide, or from a large geographic section or behalf of a school that claims to be racially nondiscriminatory as to
sections of the United States and follows a racially nondiscriminatory students is required to certify annually, under penalties of perjury, that to
policy as to students, the publicity requirement may be satisfied by the best of his or her knowledge and belief the school has satisfied the
complying with section 4.02, earlier. Such a school may demonstrate applicable requirements of sections 4.01 through 4.05, Rev. Proc.
that it follows a racially nondiscriminatory policy within the meaning of 75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22
the preceding sentence either by showing that it currently enrolls I.R.B. 1260. This certification is line 7, Schedule E.
students of racial minority groups in meaningful numbers or, when 4.07 Faculty and staff. The existence of a racially discriminatory policy
minority students are not enrolled in meaningful numbers, that its for employment of faculty and administrative staff is indicative of a
promotional activities and recruiting efforts in each geographic area racially discriminatory policy as to students. On the other hand, the
were reasonably designed to inform students of all racial segments in absence of racial discrimination in employment of faculty and
the general communities within the area of the availability of the school. administrative staff is indicative of a racially nondiscriminatory policy as
The question whether a school satisfies the preceding sentence will be to students.
determined on the basis of the facts and circumstances of each case.
c. If a school customarily draws its students from local communities 7.01 Specific records. Except as provided in section 7.03, each exempt
private school must maintain for a minimum period of 3 years, beginning
and follows a racially nondiscriminatory policy as to students, the
with the year after the year of compilation or acquisition, the following
publicity requirement may be satisfied by complying with section 4.02,
records for the use of the IRS on proper request.
earlier.Such a school may demonstrate that it follows a racially
nondiscriminatory policy within the meaning of the preceding sentence 1. Records indicating the racial composition of the student body,
by showing that it currently enrolls students of racial minority groups in faculty, and administrative staff for each academic year.
meaningful numbers. The question whether a school satisfies the 2. Records sufficient to document that scholarship and other financial
preceding sentence will be determined on the basis of the facts and assistance is awarded on a racially nondiscriminatory basis.
circumstances of each case. One of the facts and circumstances that
the IRS will consider is whether the school’s promotional activities and 3. Copies of all brochures, catalogues, and advertising dealing with
recruiting efforts in each area were reasonably designed to inform student admissions, programs, and scholarships. Schools advertising
students of all racial segments in the general communities within the nationally or in a large geographic segment or segments of the United
area of the availability of the school. The IRS recognizes that the failure States need only maintain a record sufficient to indicate when and in
by a school drawing its students from local communities to enroll racial which publications their advertisements were placed.
minority group students may not necessarily indicate the absence of a 4. Copies of all materials used by or on behalf of the school to solicit
racially nondiscriminatory policy as to students when there are relatively contributions.
few or no such students in these communities. Actual enrollment is,
however, a meaningful indication of a racially nondiscriminatory policy in 7.02 Limitation.
a community in which a public school or schools became subject to a 1. For purposes of section 7.01, the racial composition of the student
desegregation order of a federal court or otherwise expressly became body, faculty, and administrative staff may be an estimate based on the
obligated to implement a desegregation plan under the terms of any best information readily available to the school, without requiring
written contract or other commitment to which any federal agency was a student applicants, students, faculty, or administrative staff to submit
party. information to the school that the school otherwise doesn’t require. For
The IRS encourages schools to satisfy the publicity requirement by each academic year, however, a record of the method by which racial
the methods described in subsection 1, section 4.03, regardless of composition is determined must be maintained.
whether a school considers itself within subsection 2, because it 2. The IRS doesn’t require that a school release personally identifiable
believes these methods to be the most effective to make known a records or personal information contained therein except in accordance
school’s racially nondiscriminatory policy. It’s each school’s with the requirements of the Family Educational Rights and Privacy Act
responsibility to determine whether paragraph (a), (b), or (c), subsection of 1974, 20 U.S.C. section 1232g (1974). Similarly, the IRS doesn’t
2, applies to it. On audit, a school must be prepared to demonstrate that require a school to keep records the maintenance of which is prohibited
the failure to publish its racially nondiscriminatory policy in accordance under state or federal law.
with subsection 1, section 4.03, was justified by the application to it of
paragraph (a), (b), or (c), subsection 2. Further, a school must be 7.03 Exceptions. The records described in section 7.01 need not be
prepared to demonstrate that it has publicly disavowed or repudiated independently maintained for IRS use if:
any statements purported to have been made on its behalf (after 1. Substantially the same information that each of these records
November 6, 1975) that are contrary to its publicity of a racially would provide has been included in a report or reports filed in
nondiscriminatory policy as to students, to the extent that the school or accordance with law with an agency or agencies of federal, state, or
its principal official were aware of such statements. local government, and this information is current within 1 year; and
4.04 Facilities and programs. A school must be able to show that all of 2. The school maintains copies of these reports from which this
its programs and facilities are operated in a racially nondiscriminatory information is readily obtainable. Records described in section 7.01
manner. providing information not included in reports filed with an agency or
4.05 Scholarship and loan programs.As a general rule, all scholarship agencies must be maintained by the school for IRS use.
or other comparable benefits available for use at any school must be 7.04 Failure to maintain records. Failure to maintain or to produce,
offered on a racially nondiscriminatory basis. Their availability on this upon the proper request, the required records and information will
basis must be known throughout the general community being served create a presumption that the organization has failed to comply with
by the school and should be referred to in the publicity required by this these guidelines.
section in order for that school to be considered racially
nondiscriminatory as to students. Scholarships and loans that are made Part II. Supplemental Information
pursuant to financial assistance programs favoring members of one or Use Part II to provide the narrative explanations required, if applicable,
more racial minority groups that are designed to promote a school’s to supplement responses to Part I, lines 3, 4d, 5h, 6b, and 7. Part II may
racially nondiscriminatory policy won’t adversely affect the school’s also be used to supplement other responses to questions on Schedule
exempt status. E (Form 990). In Part II, identify the specific line number that each
Financial assistance programs favoring members of one or more response supports, in the order in which those lines appear on Schedule
racial groups that don’t significantly derogate from the school’s racially E (Form 990). Part II can be duplicated if more space is needed.
nondiscriminatory policy similarly won’t adversely affect the school’s
exempt status.

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